Integrated Reporting Narratives: The Case of an Industry Leader

Sustainability

Nazim Hussain¹  Maria Aluchna²  Maria Roszkowska-Menkes² 

[1] Department of Accounting, Faculty of Economics and Business, University of Groningen, Nettelbosje 2, 9747 AE Groningen, The Netherlands;Department of Management Theory, Warsaw School of Economics, al. Niepodleglosci 162, 02-554 Warsaw, Poland;

关键词: integrated reporting;    sustainability reporting;    corporate communication;    environmentally sensitive industry;    Poland;   

DOI  :  10.3390/su11040976

来源: DOAJ

【 摘 要 】

In this paper, we investigate the integrated reporting practice of the second-largest Polish petroleum company. Using the qualitative research method of narrative analysis, the paper draws upon the practice of integrated reporting by the domestic and sector leader, the second-largest Polish petroleum company, LOTOS Group. By analyzing the content of integrated reports for the years 2006⁻2015, alongside the main actors and themes involved, we distinguish three main narrative strategies, including: legitimacy, shareholder-agency, and signaling. In addition, we reveal the evolutionary transition of integrated reporting and identify its phase of development. Reporting appears to be conjoined rather than integrated. The study’s results imply that the implementation of integrated reporting may be limited by its insufficient institutionalization in the organizational context and the lack of recognized standards.

【 授权许可】

Unknown